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<h1>Manual filing of Bills of Entry now restricted and processed through ICES digital workflow with mandatory e-payment and record verification.</h1> Manual filing of Bills of Entry is permitted only in exceptional cases with authority approval and must be processed through ICES 1.5: PO/EDI in MBE role enters specified bill details, a Job Number links IGM to the BE, Group AC/DC in ACL role records reasons and concurs, ICES generates a six-digit running BE number, duty and licence details are entered, a system challan is produced for ICEGATE e-payment (manual challans prohibited), OOC acknowledgement is recorded by the Shed Appraiser, and PO/EDI completes post-clearance entries; manual BE copies must be preserved and cross-verified.